Stocking unit
A stocking unit or stock-keeping unit (SKU) is the smallest unit of measure (UOM) that is applied to a product. The stocking unit is defined on the Product Setup record. It applies to every unit of the product within your inventory system.
The stocking UOM determines the product’s inventory value. The inventory quantity is multiplied by the cost selected in Post to GL By field in SA Administrator Options-Products-Costs to calculate the inventory valuation. For many products, this is the only UOM that is used, but some products might require a different buying unit, selling unit, or counting unit.